In accordance with the 2002 NC General Assembly Session Laws, the Town of Seven Devils Town Council has levied an Occupancy Tax of 6% on gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn or similar place within the Town of Seven Devils.
The Occupancy Tax also applies to rooms or houses rented by individuals through websites including, but not limited to, Airbnb, VRBO, Home Away, etc.
The tax does not apply to accommodations furnished by nonprofit charitable, educational, benevolent or religious organizations when furnished to further their nonprofit purpose. The tax also does not apply to accommodations furnished to the same person for at least ninety (90) consecutive days.
Each new establishment should complete the Remitter Information Form below and submit to the Finance Department via email or US mail. The monthly remittance form below should be used to fulfill the monthly filing requirements.
Occupancy Tax payments and forms are due to the Town of Seven Devils by the 20th of each month following the month in which the tax accrues. Payments and forms can be delivered in person to the Town of Seven Devils Town Hall, or mailed to Town of Seven Devils at 157 Seven Devils Road, Seven Devils, NC 28604. Any other form of delivery will not be considered appropriate and could result in penalties.